Up-date on legislation and technical sheets

A. Nutrition labelling

In 2008 the EU Commission introduced some changes in the way the
nutritional info needs to be calculated. Nutritional labelling in
Europe is currently not mandatory unless nutrition or health claims
are made. However, whenever nutritional info is labelled, mandatory
or voluntarily, the legal requirements concerning the calculation
and the presentation of the information need to be met as defined
in the consolidated Directive on the nutritional labelling which
includes the technical changes as introduced in 2008.

All products on the market as of 31 October 2012 will have to
comply with the new requirements on nutritional labelling.

The changes to the nutrition labelling concerns the
following:

- Definition and energy conversion factor of fibres
A definition on fibre has been added to the EU Directive on
nutrition labelling. Based on the Codex Alimentarius’ list of
recommended methods for the analysis of dietary fibre, Barry
Callebaut analysed and revised the fibre content of all products in
scope.

Furthermore, the energy content of fibres has been changed from
0 kcal/g to 2 kcal/g. This means that the energy content of all
product containing intrinsic or added fibres will increase.

- Recommended daily allowances (RDAs) of vitamins and minerals
For some vitamins and minerals the RDA has been changed and some
new vitamins and minerals are included in the new list of RDAs.
Barry Callebaut will use these new values to comply with the
legislation.

The above changes on the fibres and RDAs will be implemented in
the BC technical sheets as of the 1st of November 2011.

- Energy content of erythritol
The energy content of erythritol has been changed 2,4 kcal/g to 0
kcal/g.
The energy value of all Barry Callebaut products containing
erythritol are already calculated using the 0 kcal/g.

We recommend to contact your Barry Callebaut representative for
a new technical sheet for the Barry Callebaut products supplied to
you in the case the above changes apply to your products or if you
would have problems with the proposed changes.

For your info: by the end of this year the EU Commission will
publish the Regulation on Food Information to Consumers, the new
legislation that will replace the current EU Directives on
labelling, nutritional labelling, mandatory labelling, etc.
This new Regulation will require that all pre-packed food declares
the nutritional information on the label. This will apply as of 5
years after the publication of the new Regulation.
Our technical sheets and labels will be further changed in the near
future to reflect these additional changes. Will we inform you in
due time about these changes.

B Saturated fat tax Denmark

As of October 1st, 2011, Denmark implements a tax on saturated
fat. This saturated fat tax needs to be paid by the importer or the
commercial receiver of the goods in Denmark, based on the saturated
fat content of the taxable ingredients that have been used in the
production of the local produced or imported goods. Taxable
ingredients that contain less than 2.3% saturated fat are also
excluded from the tax. For our products only dairy ingredients and
vegetable fats (excluding cocoa butter) need to be taken into
account. On Barry Callebaut’s technical sheets you can find
‘saturated fat (Danish fat tax)’, this is the exact content of
saturated fat that needs to be taken into account to calculate the
tax. This value will be further split into saturated fat ‘dairy’
and saturated fat ‘vegetable fats’ to allow a more detailed
declaration. The technical sheet serves as manufacturer’s
declaration and should be made available to the Danish Customs and
Tax Administration if requested.

C Praliné products

Although there is no definition on “praliné” in the European or
national legislations, the French Chambre Syndicale Nationale de la
Confiserie has defined a code of Practice (“Code d’usage”) in wich
praliné is defined as the product composed of sugar and minimum 50%
hazelnuts and/or almonds. As Barry Callebaut is adding lecithin as
an emulsifier to this mixture, the amount of hazelnuts and/or
almonds is slightly below 50%.
To be in line with the French requirement all praliné products will
be reformulated to contain at least 50% hazelnuts in the final
mixture.
This reformulation will not have any impact on the taste or the
technical properties of the praliné. However, on the list of
ingredients on technical sheet and the label, the order of the
sugar and hazelnuts and/or almonds will be switched for all praliné
products. All products with a best before as from December 1, 2012,
will be produced using the adapted recipe.
Please note that your current labels can be further used until
stocks are exhausted.

We recommend you contact your Barry Callebaut representative for
a new technical sheet should the above changes apply to your
products or if you have any problems with the proposed changes.